Softcloth Textile Pty Ltd. manufactures a variety of fabrics. The weaving department had 3,000 units in work in process on April 1 which were 20% complete as to conversion costs. During April, 15,000 units were completed and transferred. On April 30th, 6,000 units remained in work in process 40% complete as to conversion costs. Using the weighted average process costing approach, calculate the equivalent units of conversion costs as at the end of April.

Select one:

a. 14,400

b. 13,800

c. 16,800

d. 21,000

e. 17,400